W-5 Form W-5

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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8379, PAGE 1 OF 4
MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES.
PRINTS HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
1
FLAT SIZE: 216 mm (8 ⁄2 ")
279 mm (11")
PERFORATE: NONE
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Date

Form

8379

Action

Date

Signature

O.K. to print
Revised proofs
requested

Injured Spouse Allocation

OMB No. 1545-0074

(Rev. January 2006)
Department of the Treasury
Internal Revenue Service

Part I
1

2

䊳

Attachment
Sequence No.

See instructions.

104

Information About the Joint Tax Return for Which This Form Is Filed

Enter the following information exactly as it is shown on the tax return for which you are filing this form.
The spouse’s name and social security number shown first on that tax return must also be shown first below.
First name, initial, and last name shown first on the return

Social security number shown first

If Injured Spouse,
check here 䊳

First name, initial, and last name shown second on the return

Social security number shown second

If Injured Spouse,
check here 䊳

Note. If you are filing Form 8379 with your tax return, skip to line 5.
Enter the tax year for which you are filing this form (for example, 2004)

䊳

______________

3
Current home address

4
5
6

City

ZIP code

Yes
Is the address on your joint return different from the address shown above?
Check this box only if you are divorced or separated from the spouse with whom you filed the joint return
and you want your refund issued in your name only
Was your main home in a community property state (Arizona, California, Idaho, Louisiana, Nevada, New
Mexico, Texas, Washington, or Wisconsin) at any time during the year entered on line 2?
Yes
If “Yes,” which community property state(s)?
Note. Overpayments affected by state community property laws will be allocated by the IRS according to those laws.

Part II

No

No

Allocation Between Spouses of Items on the Joint Tax Return (see instructions)
Allocated Items

7

State

Income:

(a) Amount shown
on joint return

(b) Allocated to
injured spouse

(c) Allocated to
other spouse

a. Wages
b. All other income

8

Adjustments to income

9

Standard deduction or Itemized deductions

10

Number of exemptions

11

Credits (do not include any earned income credit)

12

Other taxes

13

Federal income tax withheld

14

Payments

Part III

Signature. Complete this part only if you are filing Form 8379 by itself and not with your tax return.

Under penalties of perjury, I declare that I have examined this form and any accompanying schedules or statements and to the best of my knowledge and belief, they
are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Keep a copy of
this form for
your records

Paid
Preparer’s
Use Only

Date

Injured spouse’s signature

Phone number (optional)

(
Preparer’s
signature

䊳

Firm’s name (or yours
if self-employed),
address, and ZIP code

Date

Check if
self-employed

䊳

For Privacy Act and Paperwork Reduction Act Notice, see page 3.

)

Preparer’s SSN or PTIN

EIN
Phone no.
Cat. No. 62474Q

(
Form

)

8379

(Rev. 1-2006)

5
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8379, PAGE 2 OF 4
MARGINS; TOP 13mm (1/2"), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8379 (1-2006)

Page

2

General Instructions

How To File

Purpose of Form

You can file Form 8379 with your joint tax return or amended
joint tax return (Form 1040X). Or you can file it afterwards by
itself.
If you file Form 8379 with your joint return, attach it to your
return in the order of the attachment sequence number
(located in the upper right corner of the tax form). Enter
“Injured Spouse” in the upper left corner of page 1 of the
joint return.
If you file Form 8379 separately, please be sure to attach a
copy of all Form(s) W-2, W-2G, or 1099 showing federal
income tax withholding to Form 8379. The processing of
Form 8379 may be delayed if these forms are not attached,
or if the form is incomplete when filed.

Form 8379 is filed by one spouse (the injured spouse) on a
jointly filed tax return when the joint overpayment was (or is
expected to be) applied (offset) to a past-due obligation of the
other spouse. By filing Form 8379, the injured spouse may be
able to get back his or her share of the joint refund.

Are You an Injured Spouse?
You may be an injured spouse if you file a joint tax return
and all or part of your portion of the overpayment was, or is
expected to be, applied (offset) to your spouse’s legally
enforceable past-due federal tax, state income tax, child or
spousal support, or a federal nontax debt, such as a student
loan.
You should complete and file Form 8379 if all three of the
following apply and you want your share of the overpayment
shown on your joint tax return refunded to you.
1. You are not legally obligated to pay the past-due
amount.
2. You reported income such as wages, taxable interest,
etc., on the joint return.
3. You made and reported payments, such as federal
income tax withheld from your wages or estimated tax
payments, or you claimed the earned income credit or other
refundable credit, on the joint return.
Note. If your residence was in a community property state
(discussed later) at any time during the tax year, you may file
Form 8379 if only item (1) above applies.

Amending Your Tax Return
If you file an amended joint tax return (Form 1040X) to claim
an additional refund and you do not want your portion of the
overpayment to be applied (offset) against your spouse’s
past-due obligation(s), then you will need to complete and
attach another Form 8379 to allocate the additional refund.

Time Needed To Process Form 8379
Generally, if you file Form 8379 with a joint return on paper,
the time needed to process it is about 14 weeks (11 weeks if
filed electronically). If you file Form 8379 by itself after a joint
return has been processed, the time needed is about 8
weeks.

Specific Instructions

Innocent Spouse Relief

Part I

Do not file Form 8379 if you are claiming innocent spouse
relief. Instead, file Form 8857. An innocent spouse is
someone who believes a joint federal tax liability should be
paid solely by his or her spouse. You may qualify for relief
from liability for tax on a joint return if (a) there is an
understatement of tax because your spouse omitted income
or claimed false deductions or credits, (b) you are divorced,
separated, or no longer living with your spouse, or (c) given
all the facts and circumstances, it would not be fair to hold
you liable for the tax. See Pub. 971 for more details.

Line 6. If you live in a community property state, special
rules will apply to the calculation of your injured spouse
refund. Community property states are: Arizona, California,
Idaho, Louisiana, New Mexico, Nevada, Texas, Washington,
and Wisconsin.
Generally, income, deductions, credits, and expenses are
allocated 50/50 between spouses who live in a community
property state. Overpayments are considered joint property
and are generally applied (offset) to legally owed past-due
obligations of either spouse. However, there are exceptions.
The IRS will use each state’s rules to determine the amount,
if any, that would be refundable to the injured spouse. For
more information about community property, see Pub. 555.

When To File
File Form 8379 when you become aware that all or part of
your share of an overpayment was, or is expected to be,
applied (offset) against your spouse’s past-due obligations.
You must file Form 8379 for each year you meet this
condition and want your portion of any offset refunded.
A Notice of Offset for federal tax debts is issued by the
IRS. A Notice of Offset for past-due state income tax, child
or spousal support, or federal nontax debts (such as a
student loan) is issued by the U.S. Treasury Department’s
Financial Management Service (FMS).

Where To File
See the chart below to determine where to file your Form
8379.
IF you file Form 8379...
with your joint return

THEN mail Form 8379...
and your joint return to the Internal
Revenue Service Center for the area where
you live.*

by itself after you filed your
original joint return on paper

to the same Internal Revenue Service
Center where you filed your original return.*

by itself after you filed your
original joint return electronically

to the Internal Revenue Service Center for
the area where you live.*

with an amended return (Form
1040X) or other subsequent
return

to the Internal Revenue Service Center for
the area where you live.*

*See your tax return instructions for the mailing address.

Part II
To properly determine the amount of tax owed and
overpayment due to each spouse, an allocation must be
made as if each spouse filed a separate tax return instead of
a joint tax return. So, each spouse must allocate his or her
separate wages, self-employment income and expenses (and
self-employment tax), and credits such as education credits,
to the spouse who would have shown the item(s) on his or her
separate return.
Other items that may not clearly belong to either spouse (for
example, a penalty on early withdrawal of savings from a joint
bank account), would be equally divided. Special rules apply
to couples living in community property states (see above).
The IRS will figure the amount of any refund due the injured
spouse.
Line 7a. Enter only Form W-2 income on this line. Enter the
separate income that each spouse earned.
Line 7b. Identify the type and amount. Allocate joint income,
such as interest earned on a joint bank account, as you
determine. Be sure to allocate all income shown on the joint
return.

5
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8379, PAGE 3 OF 4 (Page 4 is blank)
MARGINS; TOP 13mm (1/2"), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8379 (1-2006)

Line 8. Enter each spouse’s separate adjustments, such as
an IRA deduction. Allocate other adjustments as you
determine.
Line 9. If you used the standard deduction on your joint tax
return, enter in both columns (b) and (c) one-half of the basic
standard deduction shown in column (a).
However, if you figured your standard deduction using the
standard deduction chart for people age 65 or older or blind
in the Form 1040 or 1040A instructions, enter your total
standard deduction on line 9, column (a). Allocate your basic
standard deduction as explained earlier. Your basic standard
deduction is as follows: 2002—$7,850; 2003—$9,500;
2004—$9,700; 2005—$10,000; 2006—$10,300. Then use the
following worksheet to allocate the additional standard
deduction (the difference between the total standard
deduction and the basic standard deduction).
1. Enter here the total number of boxes checked
for age or blindness for yourself at the top
of page 2 of Form 1040 or 1040A
2. Enter the additional standard deduction for
the year as shown below
2002
$900
2003
$950
2004
$950
2005
$1,000
2006
$1,000
3. Multiply line 2 by line 1. Include this amount
on line 9, column (b)
4. Enter here the total number of boxes checked
for age or blindness for your spouse at the
top of page 2 of Form 1040 or 1040A
5. Multiply line 4 by line 2. Include this amount
on line 9, column (c)
If you itemize your deductions, enter each spouse’s
separate deductions, such as employee business expenses.
Allocate other deductions as you determine.
Line 10. Allocate the exemptions claimed on the joint return
to the spouse who would have claimed them if separate
returns had been filed. Enter whole numbers only. For
example, you cannot allocate 3 exemptions by giving 1.5
exemptions to each spouse.
Line 11. Allocate any child tax credit, child and dependent
care credit, and additional child tax credit to the spouse who
was allocated the qualifying child’s exemption. Do not
include any earned income credit here; the IRS will allocate it
based on each spouse’s income. Allocate business credits
based on each spouse’s interest in the business. Allocate
any other credits as you determine.
Line 12. Allocate self-employment tax to the spouse who
earned the self-employment income. Allocate any alternative
minimum tax as you determine.
Line 13. Enter federal income tax withheld from each
spouse’s income as shown on Forms W-2, W-2G, and
1099-R. Be sure to attach copies of these forms to your tax
return or to Form 8379 if you are filing it by itself. Also
include on this line any tax withheld on any other Form 1099
or any excess social security or tier 1 RRTA tax withheld.
Line 14. Allocate joint estimated tax payments as you
determine.

Page

3

How To Avoid Common Mistakes
Mistakes may delay your refund or result in notices being
sent to you.
● Make sure to enclose copies of all Form(s) W-2, W-2G and
any Form(s) 1099 for both spouses showing income tax
withheld to prevent a delay in processing your allocation.
● Clearly write “Injured Spouse” in the upper left corner of
page 1 of your joint return.
● Any dependency exemptions must be entered in whole
numbers. Do not use fractions.
● Items of income, expenses, credits and deductions must
be allocated to the spouse who would have entered the item
on his or her separate return.
● Make sure the debt is subject to offset (for example, legally
enforceable past-due federal tax, state income tax, child or
spousal support, or other federal nontax debt such as a
student loan). To determine if a nontax debt is owed and
whether an offset will occur, contact the FMS at
1-800-304-3107 (for TTY/TDD help, call 1-866-297-0517).
Privacy Act and Paperwork Reduction Act Notice. Our
legal right to ask for the information on this form is Internal
Revenue Code sections 6001, 6011, 6109, and 6402 and
their regulations. You are required to provide the information
requested on this form only if you wish to have an
overpayment of taxes from a joint return allocated between
you and your spouse. We need it to ensure that you are
allocating items correctly and to allow us to figure the correct
amount of your refund. If you do not provide this information,
we may be unable to process your allocation request.
Providing false information may subject you to penalties. We
may disclose this information to the Department of Justice
for civil and criminal litigation, and to cities, states, and the
District of Columbia for use in administering their tax laws.
We may also disclose this information to other countries
under a tax treaty, to federal and state agencies to enforce
federal nontax criminal laws, or to federal law enforcement
and intelligence agencies to combat terrorism.
You are not required to provide the information requested
on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number. Books
or records relating to a form or its instructions must be
retained as long as their contents may become material in
the administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by
Code section 6103.
The average time and expenses required to complete and
file this form will vary depending on individual circumstances.
For the estimated averages, see the instructions for your
income tax return.
If you have suggestions for making this form simpler, we
would be happy to hear from you. See the instructions for
your income tax return.